{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/930/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-930","subtopic_title":"Extractive Activities—Mining","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-930-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL63057921-207406\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/715/930/#715-930-45-1\" class=\"xref\">930-715-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n930-715-45-1 | Amended | Accounting Standards Update No. 2015-01 | 01/09/2015 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16496e70ba1777d3802a58d2b56beef1504c248857acce43de99c9a9070ede01","downloaded_from":"2026-09-10T01:02:03.426Z","last_downloaded_at":"2026-09-10T01:02:03.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478854","source_sha256":"90fe500cca99d289218094c433f14fa0cdf726dfb17d836326b49af7ed16013b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0362634b1ec3d39819bb351fa2e7231fd737c54f55278d4773257007fabeb811","downloaded_from":"2026-09-10T01:02:03.426Z","last_downloaded_at":"2026-09-10T01:02:03.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478854","source_sha256":"90fe500cca99d289218094c433f14fa0cdf726dfb17d836326b49af7ed16013b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:609f501968cc547ffe3427f969c08bbcbe422fa8b6f692e49b5479cf3edf7ae3","downloaded_from":"2026-09-10T01:02:03.426Z","last_downloaded_at":"2026-09-10T01:02:03.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478854","source_sha256":"90fe500cca99d289218094c433f14fa0cdf726dfb17d836326b49af7ed16013b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:609f501968cc547ffe3427f969c08bbcbe422fa8b6f692e49b5479cf3edf7ae3","downloaded_from":"2026-09-10T01:02:03.426Z","last_downloaded_at":"2026-09-10T01:02:03.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478854","source_sha256":"90fe500cca99d289218094c433f14fa0cdf726dfb17d836326b49af7ed16013b"}}